The tariff classification of milk chocolate from Belgium

NY L86291 July 28, 2005 CLA-2-18:RR:NC:SP:232 L86291 CATEGORY: Classification TARIFF NO.: 1806.20.2400; 1806.20.2800 Mr. Vincent Buffa Global Forwarding USA 581 Main Street, 8th Floor Woodbridge, NJ 07095 RE: The tariff classification of milk chocolate from Belgium Dear Mr. Buffa: In your letter dated July 11, 2005, on behalf of Belcolade, Inc., you requested a tariff classification ruling. The subject merchandise is stated to contain 34.4 percent sugar, 27.6 percent whole milk powder, 23.4 percent cocoa butter, 14.6 percent cocoa liquor, and a vanilla flavor. It is understood that this product contains over 5.5 percent by weight of butterfat. The product will be imported in the form of drops in 20 kilogram bags and in 5 kilogram boxes. It will also be imported in 2.5 kilogram blocks. The applicable subheading for the milk chocolate, if imported in quantities that fall within the limits described in additional U.S. note 2 to Chapter 18, will be 1806.20.2400, Harmonized Tariff Schedule of the United States, Annotated, (HTSUSA), which provides for Chocolate and other food preparations containing cocoa: Other preparations in blocks, slabs or bars, weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg: Preparations consisting wholly of ground cocoa beans, with or without added cocoa fat, flavoring or emulsifying agents, and containing not more than 32 percent by weight of butterfat or other milk solids and not more than 60 percent by weight of sugar: Other: Containing butterfat or other milk solids (excluding articles for consumption at retail as candy or confection): Other, containing over 5.5 percent by weight of butterfat: Described in additional U.S. note 2 to Chapter 18 and entered pursuant to its provisions. The general rate of duty will be 5 percent ad valorem. If the quantitative limits of additional U.S. note 2 to Chapter 18 have been reached, classification is under subheading 1806.20.2800, HTS, and dutiable at the general rate of 52.8 cents per kilogram plus 4.3 percent ad valorem. In addition, products classified in subheading 1806.20.2800, HTS, will be subject to additional duties based on their value as described in subheadings 9904.18.09 to 9904.18.14, HTS. This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Maria at 646-733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division